Public Discussion Draft on Interest Deductions Proposes Worldwide Interest Allocation Rules

Vleggeert, J.

Public Discussion Draft on Interest Deductions Proposes Worldwide Interest Allocation Rules

Journal

Author

Vleggeert, J.

Country

International; OECD

Published Date

30 March 2015

Issue

Bulletin for International Taxation 2015 (Volume 69), No. 4/5

DOI

https://doi.org/10.59403/3rqnmgw

Document

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This article examines the approach to tackle BEPS through the use of interest cost, which was presented in the OECD public discussion draft on interest deductions and other financial payments.

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Public Discussion Draft on Interest Deductions Proposes Worldwide Interest Allocation Rules